Oregon Code § 323.510·Enacted ·Last updated March 01, 2026
Statute Text
Dates
for payment of tax; returns; extension; interest.
(1) Except as otherwise provided
in ORS 323.500 to 323.645, the tax imposed by ORS 323.505, 323.508 and 323.565
shall be paid by each distributor and each common carrier or authorized person
specified in ORS 323.565 to the Department of Revenue on or before the last day
of January, April, July and October of each year for the preceding calendar
quarter.
(2) With each
quarterly payment, the taxpayer shall submit a return to the department, in
such form and containing such information as the department shall prescribe.
(3) The tax,
penalties and interest imposed by ORS 323.500 to 323.645 shall be a personal
debt, from the time liability is incurred, owed by the taxpayer to the State of
Oregon until paid.
(4) The returns
required of distributors and common carriers or authorized persons specified in
ORS 323.565 under this section shall be filed by the distributors, common
carriers or authorized persons regardless of whether any tax is owed by them.
(5)(a) The
department for good cause may extend the time for making any return under ORS
Plain English Explanation
This Oregon statute addresses Dates
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 323.510
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Dates
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 323.510. Use this format in legal documents and court filings.
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